{"id":10717,"date":"2024-02-19T18:51:04","date_gmt":"2024-02-19T18:51:04","guid":{"rendered":"https:\/\/lfs.tax\/es\/?page_id=10717"},"modified":"2025-10-16T14:45:39","modified_gmt":"2025-10-16T17:45:39","slug":"transfer-pricing","status":"publish","type":"page","link":"https:\/\/lfs.tax\/es\/en\/transfer-pricing\/","title":{"rendered":"Transfer Pricing"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10717\" class=\"elementor elementor-10717\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d72eca1 e-flex e-con-boxed e-con e-parent\" data-id=\"d72eca1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eec36d9 elementor-widget elementor-widget-text-editor\" data-id=\"eec36d9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Over 10 years advising local and multinational companies. Recognized by International Tax Review (ITR) as a leading firm in Transfer Pricing consulting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8619797 elementor-widget elementor-widget-spacer\" data-id=\"8619797\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-00be3db e-flex e-con-boxed e-con e-parent\" data-id=\"00be3db\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cac3112 elementor-mobile-align-center elementor-align-center elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"cac3112\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/lfs.tax\/es\/en\/contact\/%20\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request Consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\" elementor-section elementor-top-section elementor-element elementor-element-7edabc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7edabc5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e38ff1\" data-id=\"6e38ff1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a90a81 elementor-widget elementor-widget-rodio_heading\" data-id=\"1a90a81\" data-element_type=\"widget\" data-widget_type=\"rodio_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"heading normal\">\n        <h2>Expert Transfer Pricing Consulting<\/h2>    <\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c69801 elementor-widget elementor-widget-text-editor\" data-id=\"7c69801\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>At LFS, we provide comprehensive <strong>Transfer Pricing advisory services<\/strong>, helping companies comply with the current regulations. Our team designs, documents, and defends transfer pricing policies aligned with OECD standards, minimizing tax risks and optimizing the tax management of intercompany transactions.<\/p>\n\n<p>Our multidisciplinary team of specialists can support your company in internationalization and restructuring processes. We work with the most reputable international databases to ensure accuracy and compliance.<\/p>\n\n<p>We handle compliance in <strong>Argentina<\/strong>, <strong>Chile<\/strong>, and <strong>Uruguay<\/strong>, and provide services worldwide through our integration with a global consulting network.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33dd7ca elementor-widget elementor-widget-spacer\" data-id=\"33dd7ca\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd7a652 elementor-widget elementor-widget-rodio_heading\" data-id=\"dd7a652\" data-element_type=\"widget\" data-widget_type=\"rodio_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"heading normal\">\n        <h2>Our Transfer Pricing Services<\/h2>    <\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cd1810 elementor-widget elementor-widget-text-editor\" data-id=\"6cd1810\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We offer end-to-end support, from initial diagnosis to final report preparation and submission, covering every stage of TP compliance and strategy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6f0268 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f6f0268\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Preparation of Transfer Pricing Studies (Local File).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Master File preparation.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Local Transfer Pricing reports.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Preparation of the Country-by-Country Report.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Preparation of tax returns and forms (F.2668, F.8096, and RICOI).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Strategic advisory for business restructuring and cross-border operations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Assistance in preparing documentation required for formal compliance.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Design and development of Transfer Pricing policies.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Support and management of Advance Pricing Agreements (APAs) before tax authorities.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Advisory on defense strategies in administrative and judicial proceedings.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Valuation of intangibles.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Consulting on transactions with intermediaries and commodities.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Advisory on integration between Transfer Pricing and corporate tax regulations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-faea465 e-flex e-con-boxed e-con e-parent\" data-id=\"faea465\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a0c4b0 elementor-widget elementor-widget-image\" data-id=\"7a0c4b0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"294\" src=\"https:\/\/lfs.tax\/wp-content\/uploads\/2022\/02\/bw-blog-detail-thumbnail-2.jpg\" class=\"attachment-large size-large wp-image-579\" alt=\"LFS Transfer Pricing specialists analyzing intercompany transactions and preparing compliance documentation to ensure alignment with OECD standards.\" srcset=\"https:\/\/lfs.tax\/wp-content\/uploads\/2022\/02\/bw-blog-detail-thumbnail-2.jpg 970w, https:\/\/lfs.tax\/wp-content\/uploads\/2022\/02\/bw-blog-detail-thumbnail-2-300x138.jpg 300w, https:\/\/lfs.tax\/wp-content\/uploads\/2022\/02\/bw-blog-detail-thumbnail-2-768x352.jpg 768w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\" elementor-section elementor-top-section elementor-element elementor-element-ff2ddb8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff2ddb8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c516dcf\" data-id=\"c516dcf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-276d403 elementor-widget elementor-widget-rodio_heading\" data-id=\"276d403\" data-element_type=\"widget\" data-widget_type=\"rodio_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"heading normal\">\n        <h2>What is Transfer Pricing?<\/h2>    <\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd0fd67 elementor-widget elementor-widget-text-editor\" data-id=\"dd0fd67\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Transfer Pricing regulations define the value of transactions between related companies, both in Argentina and abroad. A proper TP analysis ensures:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83e1a0f elementor-widget elementor-widget-text-editor\" data-id=\"83e1a0f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n  <li><strong>Compliance<\/strong> with ARCA and international standards.<\/li>\n  <li><strong>Reduction<\/strong> of tax risks and potential penalties.<\/li>\n  <li><strong>Transparency<\/strong> in intercompany operations.<\/li>\n  <li><strong>Optimization<\/strong> of the tax burden within the legal framework.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e61b2b7 elementor-widget elementor-widget-spacer\" data-id=\"e61b2b7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a6e34b elementor-widget elementor-widget-rodio_heading\" data-id=\"3a6e34b\" data-element_type=\"widget\" data-widget_type=\"rodio_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"heading normal\">\n        <h2>How We Work<\/h2>    <\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f81b68 elementor-widget elementor-widget-text-editor\" data-id=\"9f81b68\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We take on every project with a practical and technical approach based on best practices and global standards:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ef968 elementor-widget elementor-widget-text-editor\" data-id=\"e2ef968\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><strong>Review<\/strong> of intercompany transaction data and documentation.<\/li>\n<li><strong>Functional and economic analysis<\/strong> of operations.<\/li>\n<li><strong>Selection<\/strong> of the most appropriate methodology.<\/li>\n<li><strong>Preparation<\/strong> of reports and filings in accordance with current regulations.<\/li>\n<li><strong>Final presentation and certification<\/strong> backed by our senior experts.<\/li>\n<\/ul>\n<p>respaldo de nuestro equipo senior.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10f4ccd elementor-widget elementor-widget-spacer\" data-id=\"10f4ccd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f0239d elementor-widget elementor-widget-rodio_heading\" data-id=\"1f0239d\" data-element_type=\"widget\" data-widget_type=\"rodio_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"heading normal\">\n        <h2>International Recognition in Transfer Pricing<\/h2>    <\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36a7027 elementor-widget elementor-widget-text-editor\" data-id=\"36a7027\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We are an award-winning tax consulting firm internationally recognized for our excellence in Transfer Pricing services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-447638d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"447638d\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>TIER 1<\/b> \u2013 <i>Transfer Pricing Argentina 2025<\/i> \u2013 <a href=\"https:\/\/www.itrworldtax.com\/Jurisdiction\/Argentina\/Rankings\/41#rankings\" target=\"_blank\" rel=\"noopener\" style=\"display:inline;\">International Tax Review<\/a><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-959897c elementor-widget elementor-widget-text-editor\" data-id=\"959897c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our team includes globally recognized professionals:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7186274 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7186274\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b><a href=\"https:\/\/lfs.tax\/es\/en\/fernanda-laiun-2\/\" target=\"_blank\" rel=\"noopener\" style=\"display:inline;\">Fernanda Lai\u00fan<\/a><\/b> \u2013 <i>Highly Regarded Practitioner | Women in Tax Leader<\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b><a href=\"https:\/\/lfs.tax\/es\/en\/tomas-smudt-2\/\" target=\"_blank\" rel=\"noopener\" style=\"display:inline;\">Tom\u00e1s Smudt<\/a><\/b> \u2013 <i>World TP Highly Regarded Practitioner<\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a02d5b elementor-widget elementor-widget-spacer\" data-id=\"3a02d5b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b53f62 elementor-widget elementor-widget-image\" data-id=\"5b53f62\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"640\" height=\"332\" data-src=\"https:\/\/lfs.tax\/wp-content\/uploads\/2025\/10\/taxes-and-transfer-pricing-recognition-ITR-prizes-1024x531.jpg\" class=\"attachment-large size-large wp-image-12171 lazyload\" alt=\"LFS being recognized by ITR for its enourmous expertise and quality of services in taxes and transfer pricing\" data-srcset=\"https:\/\/lfs.tax\/wp-content\/uploads\/2025\/10\/taxes-and-transfer-pricing-recognition-ITR-prizes-1024x531.jpg 1024w, https:\/\/lfs.tax\/wp-content\/uploads\/2025\/10\/taxes-and-transfer-pricing-recognition-ITR-prizes-300x156.jpg 300w, https:\/\/lfs.tax\/wp-content\/uploads\/2025\/10\/taxes-and-transfer-pricing-recognition-ITR-prizes-768x398.jpg 768w, https:\/\/lfs.tax\/wp-content\/uploads\/2025\/10\/taxes-and-transfer-pricing-recognition-ITR-prizes-1536x797.jpg 1536w, https:\/\/lfs.tax\/wp-content\/uploads\/2025\/10\/taxes-and-transfer-pricing-recognition-ITR-prizes-2048x1062.jpg 2048w\" data-sizes=\"(max-width: 640px) 100vw, 640px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 640px; --smush-placeholder-aspect-ratio: 640\/332;\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3a5132 elementor-widget elementor-widget-spacer\" data-id=\"f3a5132\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce60e2c elementor-widget elementor-widget-rodio_heading\" data-id=\"ce60e2c\" data-element_type=\"widget\" data-widget_type=\"rodio_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"heading normal\">\n        <h2>Why Choose LFS<\/h2>    <\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cdeee8 elementor-widget elementor-widget-text-editor\" data-id=\"7cdeee8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><strong>Over 30 years<\/strong> of collective experience advising local and multinational companies.<\/li>\n<li><strong>More than 200 clients<\/strong> have already trusted our firm.<\/li>\n<li><strong>Active partner involvement<\/strong> in every project.<\/li>\n<li><strong>Founding members in Argentina<\/strong> of <a href=\"https:\/\/pride.partners\/\" target=\"_blank\" rel=\"noopener\">Pride Partners International (PPI)<\/a>, a global network of Transfer Pricing and <a href=\"https:\/\/lfs.tax\/es\/en\/business-valuation\/\">Business Valuation<\/a> advisory firms.<\/li>\n<li><strong>Tailored services<\/strong> designed for each client\u2019s needs and industry.<\/li>\n<li><strong>Technological innovation<\/strong> in analytical and compliance processes<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-427a835 e-flex e-con-boxed e-con e-parent\" data-id=\"427a835\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9d08de elementor-widget elementor-widget-heading\" data-id=\"e9d08de\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c96a8d5 e-flex e-con-boxed e-con e-parent\" data-id=\"c96a8d5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3d3632 elementor-widget elementor-widget-n-accordion\" data-id=\"d3d3632\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2220\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2220\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What is Transfer Pricing? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2220\" class=\"elementor-element elementor-element-671e36f e-con-full e-flex e-con e-child\" data-id=\"671e36f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dc3f47 elementor-widget elementor-widget-text-editor\" data-id=\"8dc3f47\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>It refers to the valuation of transactions between related companies, both domestically and internationally, to ensure they follow market principles and comply with applicable regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2221\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2221\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What is the Transfer Pricing system? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2221\" class=\"elementor-element elementor-element-c84d564 e-con-full e-flex e-con e-child\" data-id=\"c84d564\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26a400c elementor-widget elementor-widget-text-editor\" data-id=\"26a400c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>It is the set of rules and procedures that determine how intercompany prices should be set, documented, and justified under tax law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2222\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2222\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What is a Transfer Pricing Study? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2222\" class=\"elementor-element elementor-element-16fc3ff e-con-full e-flex e-con e-child\" data-id=\"16fc3ff\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfea791 elementor-widget elementor-widget-text-editor\" data-id=\"bfea791\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>It is the mandatory documentation submitted to ARCA (and other tax authorities) that includes the functional, economic, and methodological analysis supporting the prices agreed between related parties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2223\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2223\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Who must file a Transfer Pricing Study in Argentina? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2223\" class=\"elementor-element elementor-element-6df18f8 e-flex e-con-boxed e-con e-child\" data-id=\"6df18f8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08ed4db elementor-widget elementor-widget-text-editor\" data-id=\"08ed4db\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Companies that conduct transactions with foreign related parties or with low- or no-tax jurisdictions, as established by the Income Tax Law and General Resolution 4717\/2020.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2224\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2224\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What are the main Transfer Pricing methods? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2224\" class=\"elementor-element elementor-element-1183bae e-flex e-con-boxed e-con e-child\" data-id=\"1183bae\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f8a6f2 elementor-widget elementor-widget-text-editor\" data-id=\"8f8a6f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Recognized by the <\/span><b>OECD<\/b><span style=\"font-weight: 400;\"> and local regulations: Comparable Uncontrolled Price (CUP), Resale Price, Cost Plus, Profit Split, and Transactional Net Margin Method (TNMM).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2225\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2225\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Who prepares the Transfer Pricing Study? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2225\" class=\"elementor-element elementor-element-2b9ff16 e-flex e-con-boxed e-con e-child\" data-id=\"2b9ff16\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e828dc9 elementor-widget elementor-widget-text-editor\" data-id=\"e828dc9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">It must be prepared by a <\/span><b>specialized consultant or firm<\/b><span style=\"font-weight: 400;\"> with technical, economic, and legal expertise, capable of applying <\/span><b>international databases<\/b><span style=\"font-weight: 400;\"> and methodologies accepted by both <\/span><b>local and international standards<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2226\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2226\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> When should the Transfer Pricing Study be filed? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2226\" class=\"elementor-element elementor-element-f721e86 e-flex e-con-boxed e-con e-child\" data-id=\"f721e86\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f68a0e elementor-widget elementor-widget-text-editor\" data-id=\"6f68a0e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The study and corresponding <\/span><b>tax return (Form F.2668)<\/b><span style=\"font-weight: 400;\"> must be filed within <\/span><b>six months after the fiscal year-end<\/b><span style=\"font-weight: 400;\">, depending on the company\u2019s tax ID. The <\/span><b>Master File<\/b><span style=\"font-weight: 400;\"> has a longer deadline \u2014 <\/span><b>up to 12 months<\/b><span style=\"font-weight: 400;\"> after year-end.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2227\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2227\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What is the penalty for not filing the Transfer Pricing Study? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2227\" class=\"elementor-element elementor-element-f25482d e-flex e-con-boxed e-con e-child\" data-id=\"f25482d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d51e049 elementor-widget elementor-widget-text-editor\" data-id=\"d51e049\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Penalties can be significant, including <\/span><b>fines, tax adjustments,<\/b><span style=\"font-weight: 400;\"> and an increased risk of <\/span><b>audits by ARCA (formerly AFIP)<\/b><span style=\"font-weight: 400;\"> and international authorities.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2228\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2228\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What are the benefits of working with a specialized firm like LFS? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2228\" class=\"elementor-element elementor-element-38680e3 e-flex e-con-boxed e-con e-child\" data-id=\"38680e3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91a9c8f elementor-widget elementor-widget-text-editor\" data-id=\"91a9c8f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Internationally recognized <\/span><b>technical expertise<\/b><span style=\"font-weight: 400;\">, <\/span><b>transparent processes<\/b><span style=\"font-weight: 400;\">, and <\/span><b>strategic support<\/b><span style=\"font-weight: 400;\"> to ensure compliance and optimize the company\u2019s <\/span><b>tax position<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is Transfer Pricing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It refers to the valuation of transactions between related companies, both domestically and internationally, to ensure they follow market principles and comply with applicable regulations.\"}},{\"@type\":\"Question\",\"name\":\"What is the Transfer Pricing system?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It is the set of rules and procedures that determine how intercompany prices should be set, documented, and justified under tax law.\"}},{\"@type\":\"Question\",\"name\":\"What is a Transfer Pricing Study?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It is the mandatory documentation submitted to ARCA (and other tax authorities) that includes the functional, economic, and methodological analysis supporting the prices agreed between related parties.\"}},{\"@type\":\"Question\",\"name\":\"Who must file a Transfer Pricing Study in Argentina?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Companies that conduct transactions with foreign related parties or with low- or no-tax jurisdictions, as established by the Income Tax Law and General Resolution 4717\\\/2020.\"}},{\"@type\":\"Question\",\"name\":\"What are the main Transfer Pricing methods?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Recognized by the OECD and local regulations: Comparable Uncontrolled Price (CUP), Resale Price, Cost Plus, Profit Split, and Transactional Net Margin Method (TNMM).\"}},{\"@type\":\"Question\",\"name\":\"Who prepares the Transfer Pricing Study?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It must be prepared by a specialized consultant or firm with technical, economic, and legal expertise, capable of applying international databases and methodologies accepted by both local and international standards.\"}},{\"@type\":\"Question\",\"name\":\"When should the Transfer Pricing Study be filed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The study and corresponding tax return (Form F.2668) must be filed within six months after the fiscal year-end, depending on the company\\u2019s tax ID. 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Recognized by International Tax Review (ITR) as a leading firm in Transfer Pricing consulting. Request Consultation Expert Transfer Pricing Consulting At LFS, we provide comprehensive Transfer Pricing advisory services, helping companies comply with the current regulations. Our team designs, documents, and defends transfer pricing policies aligned with [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-10717","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/pages\/10717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/comments?post=10717"}],"version-history":[{"count":16,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/pages\/10717\/revisions"}],"predecessor-version":[{"id":12184,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/pages\/10717\/revisions\/12184"}],"wp:attachment":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/media?parent=10717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}